According to the most recent annual report
avilable at http://www.westernfuels.org/annual.htm, which is for the year 2000, as of July 1 2000 Western Fuels Association
is owned by a group of six consumer owned electric
utilities. They deliver coal to power plants operated by their members, who are also their owners.
The national reputation of Western Fuels Association is not so much for coal delivery as for political activism. Their most recent annual report claims the Environmental Protection Agency is obviously intent on eliminating coal fired electricity from the United States, and refers almost religiously to "our steadfast opposition to this jihad against co2". As a general rule their annual reports talk much more about opposing co2 reduction efforts then about the balance sheets you would normally expect to see discussed in the annual report of a multi million dollar business.
The 1999 annual report spent many pages talking about the importance of electricity to the United States Economy and the dangers of government policies that might seek to reduce the carbon emissions from coal in any way before putting in a few paragraphs about potential reductions in sales, lawsuits, railroad troubles, and a member bankruptcy near the end.